|（Department of Physical Education，Guangdong Commercial College，Guangzhou 510320，China）
Abstract: The author made a study from the perspective of economics to reveal the following findings: the capital of NBA is composed of such two parts as non manpower capital and manpower capital, and they are always in in-terest gaming in order to maximize their own interests. Next, the author divided NBA into a league company and a team enterprise, and drew the following conclusions: the interest gaming in terms of the league exists in three as-pects, namely, between the labor and capital parties, the team bosses, and the players; while the interest gaming in terms of the teams exists in between different teams as well as between the team bosses and their players. Finally, the author studied the interest distribution structure of CBA.
Key words: economic relation；subject interest；benefit gaming；NBA